The Maharashtra Land Revenue Code, 1966 is a crucial law for managing land in Maharashtra. It provides guidelines on how land revenue is assessed, collected, and managed. Beyond financial aspects, it addresses land ownership disputes, the recovery of unpaid dues, and penalties for non-compliance. In this post, we will explore the various elements of the code and its impact on land management in Maharashtra.

Penalty for Default of Payment of Land Revenue

The penalties for failing to pay land revenue on time can be severe. For instance, landowners may incur a fine that adds up to 12% of their unpaid dues each year. This not only raises the total amount owed but also reflects the state's commitment to enforcing tax collection. In extreme cases, continued defaults can lead to actions such as property attachment or auction, ensuring that the state collects owed revenues effectively.

Process of Recovery of Arrears

Recovering unpaid land revenue is a structured process under the Maharashtra Land Revenue Code. If a landowner fails to pay, they first receive a formal notice. If they do not respond, the authorities can begin recovery procedures, which might include garnishing wages or attaching property. For example, if an individual owes ₹50,000, they could face a cumulative penalty, resulting in a total debt exceeding ₹60,000, alongside the risk of losing their property.

In rare situations, authorities have the power to detain defaulters. Nonetheless, this step is usually reserved for severe cases, reflecting the seriousness of adhering to payment obligations.

Arrest and Detention of Defaulter